Hoops Incorporated sells basketballs. Each basketball requires direct materials of $$20\mathrm{.}00,$ direct labor of $$13\mathrm{.}50,$ variable overhead of $$14\mathrm{.}50,$ and variable selling, general, and administrative costs of $$12\mathrm{.}00.$ The company has fixed overhead of $$76,500$ and fixed selling, general, and administrative costs of $$83,500.$ The company has a target profit of $$80,000.$ It expects to produce and sell $20,000$ basketballs. The selling price per unit under the variable cost method isHoops Incorporated sells basketballs. Each basketball requires direct materials of $$20\mathrm{.}00,$ direct labor of $$13\mathrm{.}50,$ variable overhead of $$14\mathrm{.}50,$ and variable selling, general, and administrative costs of $$12\mathrm{.}00.$ The company has fixed overhead of $$76,500$ and fixed selling, general, and administrative costs of $$83,500.$ The company has a target profit of $$80,000.$ It expects to produce and sell $20,000$ basketballs. The selling price per unit under the variable cost method is